Idaho Lumber Company grows, harvests, and processes timber for use in construction. The following data pertain to the firms sawmill during November.

Work in process, November 1
Direct material	$	85,200
Conversion		128,000
Costs incurred during November
Direct material	$	531,000
Conversion		652,000

The equivalent units of activity for November were as follows: 7,800 equivalent units of direct material and 2,600 equivalent units of conversion activity.

Required:

Calculate the cost per equivalent unit, for both direct material and conversion, during November. Use weighted-average process costing.